REGISTERED NUMBER: 11145507 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Walker Landscape & Design Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B M Walker

Mrs G Walker

Mr C J Meehan

REGISTERED OFFICE:

c/o DJH Chester City

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

REGISTERED NUMBER:

11145507 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Intangible assets

4

3,000

4,000

Property, plant and equipment

5

291,197

289,242

294,197

293,242

CURRENT ASSETS

Inventories

321,439

121,439

Debtors

6

137,655

123,522

Cash at bank

67,029

-

526,123

244,961

CREDITORS

Amounts falling due within one year

7

(646,486

)

(379,253

)

NET CURRENT LIABILITIES

(120,363

)

(134,292

)

TOTAL ASSETS LESS CURRENT LIABILITIES

173,834

158,950

CREDITORS

Amounts falling due after more than one year

8

(166,425

)

(140,035

)

NET ASSETS

7,409

18,915

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,309

18,815

SHAREHOLDERS' FUNDS

7,409

18,915

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2025 and were signed on its behalf by:

Mr B M Walker - Director

1.	STATUTORY INFORMATION

Walker Landscape & Design Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Work in progress

Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

10,000

AMORTISATION

At 1 February 2024

6,000

Charge for year

1,000

At 31 January 2025

7,000

NET BOOK VALUE

At 31 January 2025

3,000

At 31 January 2024

4,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 February 2024

389,784

Additions

49,339

At 31 January 2025

439,123

DEPRECIATION

At 1 February 2024

100,542

Charge for year

47,384

At 31 January 2025

147,926

NET BOOK VALUE

At 31 January 2025

291,197

At 31 January 2024

289,242

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

52,886

74,540

Other debtors

84,769

48,982

137,655

123,522

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

27,405

24,152

Hire purchase contracts

42,101

17,594

Trade creditors

179,033

138,716

Taxation and social security

182,286

107,775

Other creditors

215,661

91,016

646,486

379,253

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

3,904

14,042

Hire purchase contracts

68,586

85,546

Other creditors

93,935

40,447

166,425

140,035

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.25

31.1.24

£

£

Bank overdrafts

17,405

14,152

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £60,000 (2024 - £60,000) were paid to the directors .

As at 31 January 2025 a director of the company owed £47,990 (2024 - £36,544) to the company in respect of an interest free loan, which is repayable on demand.